‘SGPC’ eligible for Sec. 80G benefit as its charitable activities are open for all religions: ITAT

  • Blog|News|Income Tax|
  • 2 Min Read
  • By Taxmann
  • |
  • Last Updated on 20 August, 2021

Section 80G benefit

Case details: Shirmoni Gurdwara Parbandhak Committee v. Commissioner of Income Tax - [2021] 129 taxmann.com 214 (Amritsar - Trib.)

Judiciary and Counsel Details

    • Dr. Mitha Lal Meena, Accountant Member and Laliet Kumar, Judicial Member.
    • Prem SinghG.S. SyalT.S. Aurora and Gunjeet S. Syal, Advs. for the Appellant. 
    • Smt. Rajindra Kaur for the Respondent.

Facts of the Case

Assessee- Shirmoni Gurdwara Parbandhak Committee is a body created under the Sikh Gurdwara Act, 1925 which was enacted for the administration of Sikh Gurdwaras. Income of assessee was exempt under section 10(23BBA) of the Income-tax, Act 1961.

Assessee made an application in Form no. 10G, dated 27-12-2007, seeking approval under section 80G which was rejected by CIT. It was contended that assessee was expressively established for the benefit of Sikh religious community. The overwhelming objective of assessee was the management and administration of Gurdwaras, i.e., purely religious affairs. Aggrieved-Assessee filed the appeal before the Amritsar Tribunal.


The Amritsar Tribunal held that it was clear from the activities of the assessee that there was no distinction based on caste, creed, sex, etc. The place of worship (gurudwaras) is open for all human beings irrespective of caste creed or religion, similarly, the Karda Prasad is also distributed to the Sangat without making any discrimination. Further schools, colleges, Medical colleges, Hospitals, Library and Sarai which are being run by the assessee, are open for all human beings irrespective of caste creed, or religion.

Therefore, CIT had wrongly held that the dominant object of the assessee was that of religious activities and not eligible for Section 80G benefit.

Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.

Leave a Reply

Your email address will not be published. Required fields are marked *

Everything on Tax and Corporate Laws of India

To subscribe to our weekly newsletter please log in/register on Taxmann.com

Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied